CH13300 - Record Keeping: How records may be preserved: Original documents that must be kept
There are certain documents that must be retained in their original form, see CH13100. These are as follows.
- Where a person receives a qualifying distribution from a company and is entitled to a tax credit, they must retain any written statement showing
- the amount or value of the qualifying distribution, and
- the amount of the tax credit in respect of the distribution.
- Where a person receives a payment and an amount representing income tax has been deducted from it, they must retain any written statement showing
- the gross amount of the payment
- the sum deducted from it, and
- the actual amount paid.
- Where a person receives a payment under a construction contract, they must retain any written statement showing
- the gross amount of the payment
- the sum deducted from it, and
- the actual amount paid.
- A person must retain any record that is required to make a correct and complete claim in respect of or relating to an amount of tax
- which has been paid under the laws of a territory outside the UK, or
- which would have been so payable but for a relief promoting development in the overseas territory and which is provided for in the double taxation agreement with the territory.